JLA Consult: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JLA Consult
Largest movements
- Cash +€19,476
up €19,476 (+363%), from €5,364 to €24,840
mainly Receivables within one year (+€11,732) and Trade debts (+€3,517)
- Receivables within one year -€11,732
down €11,732 (-47.4%), from €24,769 to €13,038
of which Trade receivables: -€13,969
- Deferred charges and accrued income +€643
new in 2025: €643
- Tangible fixed assets -€469
down €469 (-34.7%), from €1,351 to €882
- Trade debts +€3,517
up €3,517 (+147%), from €2,400 to €5,917
- Tax, wage and social debts +€3,210
up €3,210 (+22.2%), from €14,491 to €17,701
- Reserves +€1,190
up €1,190 (+10.3%), from €11,593 to €12,784
- Gross operating margin -€21,482
down €21,482 (-77.4%), from €27,766 to €6,284
- Other operating charges -€8,972
down €8,972 (-90.9%), from €9,874 to €902
- Taxes -€2,731
down €2,731 (-43.8%), from €6,243 to €3,511
- Depreciation +€413
up €413 (+732%), from €56 to €469
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,484 | €39,402 | +€7,918 | +25.1% |
| Fixed assets | 21/28 | €1,351 | €882 | -€469 | -34.7% |
| Tangible fixed assets | 22/27 | €1,351 | €882 | -€469 | -34.7% |
| Plant, machinery and equipment | 23 | €1,351 | €882 | -€469 | -34.7% |
| Current assets | 29/58 | €30,133 | €38,520 | +€8,387 | +27.8% |
| Amounts receivable within one year | 40/41 | €24,769 | €13,038 | -€11,732 | -47.4% |
| Trade receivables | 40 | €24,242 | €10,272 | -€13,969 | -57.6% |
| Other amounts receivable | 41 | €528 | €2,765 | +€2,238 | +424% |
| Cash at bank and in hand | 54/58 | €5,364 | €24,840 | +€19,476 | +363% |
| Deferred charges and accrued income | 490/1 | - | €643 | +€643 | |
| Total equity and liabilities | 10/49 | €31,484 | €39,402 | +€7,918 | +25.1% |
| Equity | 10/15 | €14,593 | €15,784 | +€1,190 | +8.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €11,593 | €12,784 | +€1,190 | +10.3% |
| Distributable reserves | 133 | €11,593 | €12,784 | +€1,190 | +10.3% |
| Amounts payable | 17/49 | €16,891 | €23,619 | +€6,728 | +39.8% |
| Amounts payable within one year | 42/48 | €16,891 | €23,619 | +€6,728 | +39.8% |
| Trade debts | 44 | €2,400 | €5,917 | +€3,517 | +147% |
| Suppliers | 440/4 | €2,400 | €5,917 | +€3,517 | +147% |
| Taxes, remuneration and social security | 45 | €14,491 | €17,701 | +€3,210 | +22.2% |
| Taxes | 450/3 | €14,491 | €17,701 | +€3,210 | +22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56 | €469 | +€413 | +732% |
| Other operating charges | 640/8 | €9,874 | €902 | -€8,972 | -90.9% |
| Gross operating margin | 9900 | €27,766 | €6,284 | -€21,482 | -77.4% |
| Operating profit (loss) | 9901 | €17,836 | €4,914 | -€12,922 | -72.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €0 | €212 | +€212 | +424,360% |
| Recurring financial charges | 65 | €0 | €212 | +€212 | +424,360% |
| Profit (loss) for the period before taxes | 9903 | €17,836 | €4,702 | -€13,134 | -73.6% |
| Income taxes | 67/77 | €6,243 | €3,511 | -€2,731 | -43.8% |
| Profit (loss) for the period | 9904 | €11,593 | €1,190 | -€10,403 | -89.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,593 | €1,190 | -€10,403 | -89.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.